Complete 2026 guide on GST rates, ITC rules & stamp duty for commercial property buyers and tenants in India.
Under-construction: 18% GST on 67% of value. Ready-to-move with CC: 0% GST. Commercial rent: 18% GST.
On an ₹80L office: GST on 67% = ₹9.65L effective. Claim full ITC if GST-registered for business use.
18% GST on rent. Unregistered landlord? Registered tenant pays under RCM since October 2024 and claims ITC.
GST-registered buyers can reclaim full ITC on under-construction commercial property used for business operations.
Finance Bill 2025 blocks ITC on construction meant for leasing. ITC now only for own-use business properties.
Pune buyers: 5% stamp duty + 1% registration + ~9.65L GST on ₹80L office. No metro cess unlike Mumbai.
Collect GST invoice with GSTIN, verify GSTR-2B, pay RCM by 20th of next month, maintain all documentation.
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